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Township of Rochester, PA
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2021-12-02
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Part II: General Legislation
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Chapter 144 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Auditor
Ch 7
Authorities
Ch 11
Controller
Ch 14
Council of Governments
Ch 23
Manager
Ch 26
Pensions and Retirement
Ch 29
Planning Commission
Ch 32
Police Department
Ch 36
Regional Board of Appeals
Ch 39
Treasurer
Part II: General Legislation
Ch 45
Alarms
Ch 47
Alcoholic Beverages
Ch 53
Building Construction
Ch 55
Buildings, Numbering of
Ch 57
Burning, Open and Indoor
Ch 60
Construction Codes, International
Ch 63
Curfew
Ch 68
Emergency Service Reimbursement
Ch 70
Fees
Ch 73
Firearms
Ch 76
Fire Prevention
Ch 78
Floodplain Management
Ch 81
Grading, Excavation and Fill
Ch 87
Insurance
Ch 90
Junkyards and Salvage Yards
Ch 101
Nuisances
Ch 105
Parks and Recreation Areas
Ch 110
Property Maintenance
Ch 114
Rental Units
Ch 118
Sewers
Ch 120
Sex Offenders
Ch 122
Sexually Oriented Businesses and Materials
Ch 131
Solid Waste
Ch 134
Speed-Timing Devices
Ch 136
Stormwater Management
Ch 138
Streets and Sidewalks
Ch 141
Subdivision and Land Development
Ch 144
Taxation
Ch 144 Art I
Per Capita Tax
ยงย 144-1
Tax levied.
ยงย 144-2
Collection.
ยงย 144-3
Bond of Tax Collector.
ยงย 144-4
Expenses.
ยงย 144-5
Notice.
ยงย 144-6
Minimum age.
ยงย 144-7
Authority and powers of Tax Collector.
ยงย 144-8
Exemption.
ยงย 144-9
Violations and penalties.
Ch 144 Art II
Local Services Tax
ยงย 144-10
Title.
ยงย 144-11
Legislative authority.
ยงย 144-12
Purpose.
ยงย 144-13
Definitions.
ยงย 144-14
Levy of tax; use of tax; amount of tax.
ยงย 144-15
Exemptions; refunds.
ยงย 144-16
Duty of employers to collect.
ยงย 144-17
Returns.
ยงย 144-18
Dates for determining tax liability and payment.
ยงย 144-18.1
Self-employed individuals.
ยงย 144-18.2
Individuals engaged in more than one occupation or employed in more than one political subdivision.
ยงย 144-18.3
Nonresidents subject to tax.
ยงย 144-18.4
Administration of tax.
ยงย 144-18.5
Suits for collection.
ยงย 144-18.6
Violations and penalties.
ยงย 144-18.7
Interpretation.
Ch 144 Art III
Earned Income Tax
ยงย 144-19
Definitions.
ยงย 144-20
Imposition of tax.
ยงย 144-21
Exemption.
ยงย 144-22
Declaration and payment of tax.
ยงย 144-23
Collection at source.
ยงย 144-24
Powers and duties of officer.
ยงย 144-25
Suit for collection of tax.
ยงย 144-26
Interest and costs.
ยงย 144-27
Violations and penalties.
Ch 144 Art IV
Mercantile Tax
ยงย 144-28
Definitions.
ยงย 144-29
Levy and collection of tax.
ยงย 144-30
Mercantile license required.
ยงย 144-31
Imposition and rate of tax.
ยงย 144-32
Computation of volume of business.
ยงย 144-33
Returns.
ยงย 144-34
Payment.
ยงย 144-35
Powers and duties of Tax Collector.
ยงย 144-36
Suit for collection; interest.
ยงย 144-37
Violations and penalties.
Ch 144 Art V
Realty Transfer Tax
ยงย 144-38
Short title.
ยงย 144-39
Authority.
ยงย 144-40
Definitions.
ยงย 144-41
Imposition of tax; interest.
ยงย 144-42
Exempt parties.
ยงย 144-43
Excluded transactions.
ยงย 144-44
Documents relating to associations or corporations.
ยงย 144-45
Acquired company.
ยงย 144-46
Credits against tax.
ยงย 144-47
Extension of lease.
ยงย 144-48
Proceeds of judicial sale.
ยงย 144-49
Duties of Recorder of Deeds.
ยงย 144-50
Statement of value.
ยงย 144-51
Civil penalties.
ยงย 144-52
Lien.
ยงย 144-53
Enforcement.
ยงย 144-54
Regulations.
Ch 144 Art VI
Local Taxpayers Bill of Rights
ยงย 144-55
Approval of rules and regulations.
ยงย 144-56
Disclosure statement.
ยงย 144-57
Form of petition for appeal and refund.
ยงย 144-58
Appeal procedures.
ยงย 144-59
Approval of appeal procedures.
ยงย 144-60
Effective date.
Ch 148
Timber Harvesting
Ch 154
Vehicles and Traffic
Ch 158
Wind-Energy Conversion Systems
Ch 162
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 144
Taxation
[HISTORY: Adopted by the Board of Commissioners of the Township of Rochester as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
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ยงย 144-1
Tax levied.
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ยงย 144-2
Collection.
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ยงย 144-3
Bond of Tax Collector.
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ยงย 144-4
Expenses.
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ยงย 144-5
Notice.
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ยงย 144-6
Minimum age.
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ยงย 144-7
Authority and powers of Tax Collector.
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ยงย 144-8
Exemption.
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ยงย 144-9
Violations and penalties.
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Article II
Local Services Tax
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ยงย 144-10
Title.
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ยงย 144-11
Legislative authority.
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ยงย 144-12
Purpose.
chevron_right
ยงย 144-13
Definitions.
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ยงย 144-14
Levy of tax; use of tax; amount of tax.
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ยงย 144-15
Exemptions; refunds.
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ยงย 144-16
Duty of employers to collect.
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ยงย 144-17
Returns.
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ยงย 144-18
Dates for determining tax liability and payment.
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ยงย 144-18.1
Self-employed individuals.
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ยงย 144-18.2
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
ยงย 144-18.3
Nonresidents subject to tax.
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ยงย 144-18.4
Administration of tax.
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ยงย 144-18.5
Suits for collection.
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ยงย 144-18.6
Violations and penalties.
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ยงย 144-18.7
Interpretation.
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Article III
Earned Income Tax
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ยงย 144-19
Definitions.
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ยงย 144-20
Imposition of tax.
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ยงย 144-21
Exemption.
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ยงย 144-22
Declaration and payment of tax.
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ยงย 144-23
Collection at source.
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ยงย 144-24
Powers and duties of officer.
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ยงย 144-25
Suit for collection of tax.
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ยงย 144-26
Interest and costs.
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ยงย 144-27
Violations and penalties.
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Article IV
Mercantile Tax
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ยงย 144-28
Definitions.
chevron_right
ยงย 144-29
Levy and collection of tax.
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ยงย 144-30
Mercantile license required.
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ยงย 144-31
Imposition and rate of tax.
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ยงย 144-32
Computation of volume of business.
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ยงย 144-33
Returns.
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ยงย 144-34
Payment.
chevron_right
ยงย 144-35
Powers and duties of Tax Collector.
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ยงย 144-36
Suit for collection; interest.
chevron_right
ยงย 144-37
Violations and penalties.
chevron_right
Article V
Realty Transfer Tax
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ยงย 144-38
Short title.
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ยงย 144-39
Authority.
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ยงย 144-40
Definitions.
chevron_right
ยงย 144-41
Imposition of tax; interest.
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ยงย 144-42
Exempt parties.
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ยงย 144-43
Excluded transactions.
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ยงย 144-44
Documents relating to associations or corporations.
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ยงย 144-45
Acquired company.
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ยงย 144-46
Credits against tax.
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ยงย 144-47
Extension of lease.
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ยงย 144-48
Proceeds of judicial sale.
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ยงย 144-49
Duties of Recorder of Deeds.
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ยงย 144-50
Statement of value.
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ยงย 144-51
Civil penalties.
chevron_right
ยงย 144-52
Lien.
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ยงย 144-53
Enforcement.
chevron_right
ยงย 144-54
Regulations.
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Article VI
Local Taxpayers Bill of Rights
chevron_right
ยงย 144-55
Approval of rules and regulations.
chevron_right
ยงย 144-56
Disclosure statement.
chevron_right
ยงย 144-57
Form of petition for appeal and refund.
chevron_right
ยงย 144-58
Appeal procedures.
chevron_right
ยงย 144-59
Approval of appeal procedures.
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ยงย 144-60
Effective date.
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